The American Jewish Joint Distribution Committee Inc

“Relationship disclosure: The organization distributes a questionnaire annually to its officers, directors, and key employees concerning the family and business relationships required to be reported on Part VI Section A line 2 and Schedule O. The following directors have family relations with other directors: 1. Mark B. Sisisky & Joy Sisisky 2. Amy Bressman & Ethel Bressman Davis 3. Amy Bressman & Julie Platt 4. Louis Thalheimer & Laurie Rosenblatt 5. Lawrence Field & Benjamin Kaplan 6. Ken Witover & Bradley Witover. 7. Bruce Kohrman & Lee Kohrman”

“Process to review Form 990: The Form 990 was prepared by accounting staff of JDC and reviewed by an independent accounting firm. It was reviewed internally by JDC's management prior to being made available to the Audit Committee of the AJJDC Board of Directors. The Audit Committee was asked to submit any comments or questions to the Chief Financial Officer. After comments were received, reviewed and incorporated, as needed, the final Form 990 was distributed to the Board prior to its submission to the IRS.”

“Conflict of interest policy monitoring and enforcement: Directors are required to sign an annual conflict of interest statement. The statement is distributed to the Board after the first of each calendar year. JDC's general counsel and compliance officer monitors board member disclosures and sends follow up requests to those board members who have not submitted their statements by the appropriate deadline. All statements are reviewed by legal counsel. in the event a conflict is determined to exist, the conflict of interest policy requires that the Audit Committee, consisting of independent directors, discuss, and take action in relation to the conflict. Any person with a conflict does not participate in the decision-making process for resolution of the conflict.”

“Process for determining compensation for officers and key employees: JDC's Human Resources Committee is presented with and reviews the total compensation of JDC officers, key employees, and highly compensated professional staff on a periodic basis. All members of the Committee are independent directors/trustees of JDC for the purposes of performing compensation review. The Committee obtains comparable data for the CEO's and JDC officers' salary and benefits. JDC hires an independent outside firm to prepare a report to assist the committee with an independent analysis of market compensation practices for CEOs and officers of other non-profit organizations. The analysis includes base salary, other compensation, and benefits. Information is also obtained from the most recent federal Form 990 of these other organizations and shared with the committee. The committee also discusses and reviews the CEO's and JDC officers' performance considers this in its overall decision-making process. Minutes of the meeting are prepared disclosing persons attended, terms of the recommendations, and the comparable data obtained and relied upon by the committee.”

“Documents available to the public: Copies of JDC's tax-exempt determination letter, whistleblower policy, conflict of interest policy, financial statements, and federal Form 990 are maintained and made available on JDC's website. The bylaws and articles of incorporation are available upon request.”

“Joint Israel activity: In order to be as transparent as possible on the operations of the organization, JDC has elected to file form 990 on a consolidated basis, a basis consistent with its audited financial statements, and has included the activity of its foreign related organizations listed on Schedule R, including Joint Israel, a separate 501(c)(3) organization which also filed a form 990 for the year ended December 31, 2024. Joint Israel had net assets of $75,452,000; revenue of $112,344,000; and expenses of $111,169,000 for the year ended December 31, 2024. These balances, as well as all Joint Israel activity during the calendar year, including program services and grants paid and received, are included on JDC's form 990.”

“The 2024 excess of revenue over expenses, totaling $36.5 million, is due to the collection of revenue to be spent in future years, and primarily relates to the Ukraine and Israel emergencies.”

“to serving the needs of Jews throughout the world, particularly where their lives as Jews are threatened or made more difficult, through the following mission: Rescue whenever and wherever a Jewish community is threatened: in the early 1990s, JDC helped sustain and rescue 15,000 Ethiopian Jews. Today, JDC maintains global networks and contingency plans in the event of a crisis. Relief for Jewish communities in distress: JDC, through an infrastructure of local independent affiliates throughout the region, provides support that results in the provision of food, clothing, and medicine to hundreds of thousands of impoverished elderly Holocaust survivors and children in need in the former Soviet Union ("FSU") and throughout the world. Renewal and discovery of Jewish heritage and Jewish community life: since the fall of communist regimes in Europe, JDC helps Jewish communities rediscover their heritage and rebuild a vibrant Jewish communal life. Partnership with Israel as it addresses the social service needs of its most vulnerable communities: children at risk, struggling immigrant populations, the elderly, and the disabled. Global response innovative development (GRID): Non-sectarian aid in response to natural and manmade disasters and long-term development assistance provided to non-Jews to fulfill the Jewish tenet of tikkun olam, the moral responsibility to repair the world and alleviate suffering wherever it exists. Operating Principles - JDC adheres to the following three operating principles: 1 - JDC is non-partisan and apolitical. 2 - JDC seeks to empower local communities by creating model programs and training local leadership to manage the programs. During a project's formative stage, JDC handles the administrative responsibilities and evaluates the project for effectiveness. 3 - JDC builds coalitions with strategic partners who, ultimately, will assume responsibilities for the programs. Often referred to as "The Joint," JDC has worked in over 85 countries over the course of its history and has played a role at virtually every major juncture of Jewish history since its founding.”

“Given the scope and scale of JDC's response to the Ukraine crisis, which not only included JDC's work in the country but also in Europe and around the world, the organization raised large amounts of funds that would need to be deployed for the prolonged emergency phase of the crisis as well as for multi-year needs including long-term refugee care and community integration; life-sustaining services for those in poverty, elderly, internally displaced, and new poor; trauma support; unemployment training and job placement; educational gaps; and on-the-ground rebuilding efforts.”

“Number reported in Box 3 of Form 1096: The total number of 1099's for the tax year includes 27 payments for the gift annuity trusts.”

“Number of employees reported on form W-3: In addition to the 162 employees reported on the 2024 Form W-3, the organization had 944 employees working outside of the United States. The total number of JDC employees on a consolidated basis in 2024 was 1,106.”

“Actuarial adjustment for pension plan 2,619,286. Actuarial adjustment for non-qualified plans -487,555. Foreign currency loss -3,382,601. Actuarial loss on annuity obligations -230,928.”